Australia continues to expand its network of investment treaties In light of this Australian investors should consider a review of the treaty protections that apply to their foreign investments If a treaty includes an investor-State dispute settlement mechanism the investor may be able to resolve ...

The Queensland Supreme Court has held that mining leases did not constitute an interest in land for the purposes of the former land rich duty regime While subsequent amendments to the Duties Act 2001 Qld mean that mining tenements are now treated as an interest in land the decision provides much ...

The Federal Court has recently had another opportunity to consider the application of the promoter penalty provisions in the Taxation Administration Act The Federal Courts recent decision indicates that the promotion of schemes that are clear and deliberate tax exploitation schemes will result in ...

A landmark High Court decision has determined that a term of mutual trust and confidence is not necessary and should not be implied at law into employment contracts in Australia Special Counsel Eleanor Jewell reports ...

By a two to one majority the NSW Court of Appeal has held that the Independent Commission Against Corruption had no power under the ICAC Act to investigate an allegation to the effect that as a result of conduct involving an alleged intention to pervert the course of justice a public official had ...

In Warkworth Mining Ltd v Bulga Milbrodale Progress Association Inc the NSW Court of Appeal upheld the decision of the NSW Land and Environment Court LEC to refuse approval for the expansion of the Warkworth Mine near Bulga NSW ...

The Queensland Government is proposing legislation that will restore a prohibition on landlords requiring tenants to pay land tax under commercial leases entered into after 1 January 1992 and before 30 June 2009 This essentially negates the effect of a Supreme Court decision that land tax from 30 ...

The Federal Courts much-anticipated judgment in emChevron Australia Holdings v Commissioner of Taxationem is the next important step in the development of Australias transfer pricing rules Partners Martin Fry and Toby Knight discuss certain implications of the decision ...

The High Court of Australia recently upheld the Western Australian Court of Appeals decision allowing for the WA Supreme Court to make freezing orders for a prospective judgment in Singapore The core of the decision was a finding that the federal jurisdiction of state Supreme Courts to register ...

As pressure from prosecution authorities increases it is becoming ever more important for international companies to be aware of the potential impact of criminal conduct committed by their executives and employees and the risks and liability the company may face as a result - not least in order to ...